Analysis of the Accounting Learning Digital Disruptive in Industrial Revolution 4.0 and Society 5.0

The Industrial Revolution 4.0 is a fundamental work processes and change in the way of human life. The advancement of information technology integrates the world with digital which can have an impact on scientific disciplines. The emergence of the Industrial Revolution 4.0 made a new face in the phase of technological progress. The study of accounting learning in the era of the Industrial Revolution 4.0 was carried out. There is a variety of very fast transformations in design, operation, manufacturing, and production systems that cause digital disruptive. The existence of disruptive and degradation of human role then makes a change as Society 5.0, a human-centered society developed by Japan. Thus, the purpose of this study is to evaluate the things that have and need to be done in accounting learning in the context of Society 5.0. The study was conducted with descriptive, analytic and qualitative methods which were supplemented by literature studies and observations of the evolution of accounting learning. This study concludes that some have anticipated accounting learning in Society 5.0, but there are still many opportunities for improvement.